When your letter is to more than one person, write out all of their names separately, separating them with commas. For example, "Dear Mr. Hobbes, Ms. Luxe, and Mr. Hopman." For married couples, if one person in the couple has changed his or her name, you only need to use the last name once. For instance, "Dear Mr. and Mrs. Smith."
Beginning the Letter. Know the format: There are some business standards which need to be followed. One must use a common font to type a business letter. One must use indentation, paragraphs, margins etc. The text must be typed in black color only. Choose the Right Kind of Paper: One must print a letter in a letter sized paper. The standard size of the paper is A4.